Personnel expenses usage and criteria

Personnel expenses usage

Personnel expenses, including the individual’s share of the four major insurances, paid to researchers and research supporting personnel participating in research and development projects
Institutional share of the four major insurances and retirement severance pay for participating researchers and research supporting personnel during the project participation period

Classification Recipient
Internal personnel expenses
  • Personnel expenses paid to researchers affiliated with the research-performing institution and participating in research projects
    • Current university employees subscribed to the four major insurances
    • Persons who have signed employment contracts with the research-performing institution
    • KAIST students (enrolled in undergraduate or graduate programs) who have signed employment contracts
External personnel expenses
  • Personnel expenses paid to researchers participating in research projects but not affiliated with KAIST
    • Researchers affiliated with other institutions and subscribed to the four major insurances
    • Student researchers affiliated with other universities/research institutions
Research supporting personnel expenses
  • Personnel expenses paid to research supporting personnel affiliated with research departments of non-profit corporations
Execution criteria

Personnel expenses appropriation rate calculated as follows for personnel expenses of participating researchers and supporting personnel

Appropriation rate = Personnel expenses paid to participating researchers and supporting personnel of research projects in the given year (month) ÷ Annual (monthly) wages of participating researchers and supporting personnel

※ Excludes institutional share of four major insurances and retirement benefits

  1. Total personnel expenses appropriation rate cannot exceed 100% on monthly basis for national research and development projects
    Total personnel expenses appropriation rate = ① Personnel expenses appropriation rate + ② Student labor costs appropriation rate + ③ Student labor costs payment rate + ④ Unpaid personnel expenses appropriation
  2. For basic projects * other than national research and development projects, the personnel expenses appropriation can be below 30%. However, even if the appropriation rate for basic projects is below 30%, it cannot exceed 100% of national projects (subject to the Innovation Act)
  3. Participation in research and development projects with personnel expenses appropriation of 0% possible within the limit of concurrent execution of research and development projects (principle investigator in up to three projects out of five maximum)
  4. Personnel expenses appropriation rate included in management target if personnel expenses have been appropriate for commissioned projects

    *Basic project: Research and development projects conducted using direct government funds to achieve the founding purpose specified in the Articles of Incorporation of KAIST

Supporting documents for personnel expenses
Classification Supporting documents
Internal personnel expenses
  • Table of status of participating researchers
    (researcher name, participation period, personnel expenses appropriation rate or unpaid personnel expenses appropriation rate, changes, etc.)
  • Monthly salary statement and bank deposit confirmation
    For KAIST, submit confirmation of absorption of internal personnel expenses, confirmation of payment of personnel expenses, confirmation of appropriation of internal personnel expenses
  • (For concurrent employment) Employment contract of relevant institution, approval for concurrent employment from head of relevant institution
External personnel expenses
  • Employment contract (proof of enrollment for student researchers affiliated with other universities)
  • Confirmation by head of affiliated institution
  • Certificate of health insurance eligibility
  • Project participation agreement in the case of freelancers and sole proprietors
  • Detailed salary statement (monthly)
  • Bank deposit confirmation
Research supporting personnel expenses
  • Table of status of supporting personnel (personnel name, participation period, changes, etc.)
  • Detailed salary statement (monthly)
  • Bank deposit confirmation